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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Receipts into warehouse

Receipts from other warehouses

The trader must show deliveries of duty-free and received quantities for each entry unless the receipt is “as advised” when this may be shown rather than reporting the advised figure.

Normally the trader must show each consignment separately. For oils of the same description received from the same place of consignment, daily or “shift” entries may be made provided an “add-list” is attached reconciling the separate certificates of receipt with the entered totals.

Receipts from producers under duty suspension

Under duty suspension, Form W8 should accompany any duty suspended consignment and details should be recorded as per the W8 procedures.

Consignments of oil received from producers should be treated as removals under duty-suspension for re-warehousing and included in the same record as removals from other warehouses.

Receipts by importation

Traders should record details of the import vessel and warehousing entry/eAD. They must also include receipts on warehousing entry of fuel off-loaded from aircraft tanks. When checking receipts of oil liable to customs duty you should extend the check to ensure that the particulars advised are in agreement with the relative stock account.

Receipts from other sources

The trader must take full account of all other oil received into warehouse, including “free” oil re-warehoused.

Returned bunkers

In the case of bunkers returned to warehouse after removal from coasters undergoing repair, the quantity of oil should be shown separately.